S. 37(1) : Business expenditure-Capital or revenue-Repairs and improvements in leased premises-Allowable as revenue expenditure. [Art. 136]

S. 14A : Disallowance of expenditure-Exempt income-No exempt income during the year-Deletion of addition is justified. [R. 8D]

S. 11 : Property held for charitable purposes-Charitable purposes-Business activity-Amendment makes it necessary to ascertain if activities are for earning profit or for purposes of charitable institution-Ascertainment of facts could not be made in writ proceedings-Writ petition was dismissed. [S. 2(15) Art. 226]

S. 11 : Property held for charitable purposes-Charitable purpose-Purpose of securing and assisting rapid and orderly establishment and organization of industrial areas and industrial estates in the State-Proviso not attracted-Entitle for exemption. [S. 2(15), 12, 13(8)]

S. 11 : Property held for charitable purposes-Charitable Purpose-School-Income from newspapers, which included advertisement revenue and surplus-Matter remanded for fresh consideration of nature of receipts and whether they qualified for exemption. [S. 2(15)]

S. 144B : Faceless Assessment – Natural justice – Hearing though video conference – Voluminous documents – Department has agreed to provide physical hearing at Chennai – Faceless converted to interface – Assessment order was set aside – Petitioner was directed to appear before Assessing Officer at Chennai . [ S. 11, 260A, Art ,226 ]

S. 4 : Charge of income-tax – Re development of building – Monthly rental compensation received from the builder for rent of alternative accommodation – Not utilised for paying alternative accommodation – Capital receipt – Not taxable as income from other sources – Delay of 1566 days in filing the appeal is condoned . [ S. 56, 254(1) ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Violation of principles of Natural Principle – Order passed against assessee without considering the reply – Remitted back the to the Assessing Officer to issue fresh notice and provide time period of 7 days to file a reply and the assessee was directed to file a reply through E-governance only. [S. 148 (d), 148 (b), Art. 226]

S. 144B : Faceless Assessment –Natural justice – Opportunity of video conference was not provided – Order was set aside [ S. 148 , Art , 226 ]

S. 12A : Registration –Trust or institution- Order of Tribunal directing the CIT( E ) to grant registration is affirmed . [ S. 260A ]